Filing condition for outward supplies: GSTR-1 access blocked unless prior GSTR-3B returns are filed for applicable periods.
Amendment inserts sub-rule (6) to rule 59: a registered person is not permitted to furnish outward supply details in FORM GSTR-1 (or use the invoice furnishing facility) if the person has not furnished FORM GSTR-3B for applicable preceding periods, with specific conditions for monthly filers (preceding two months), quarterly filers (preceding year), and persons restricted under rule 86B (preceding tax period). The amendment is effective from 1 January 2021 under Section 164.

GSTR-4 filing requirement: returns for the financial year must be filed by the prescribed extended deadline under the amendment.
The State Government has amended a prior notification to require specified persons to furnish the return in FORM GSTR-4 for the financial year ending 31st March, 2021, by 31st May, 2021; the amendment is effected under the Madhya Pradesh GST Act and is deemed to have come into force from 30th April, 2021.

Quick Response Code with embedded IRN enables electronic verification of tax invoices and allows conditional exemption from issuance.
Rule 46 requires a Quick Response (QR) Code embedding the Invoice Reference Number (IRN) when invoices are issued under sub rule (4) of rule 48. The Commissioner may notify exemptions from issuance under that sub rule for specified persons or classes and periods, and rule 138A allows the QR Code with embedded IRN to be produced electronically in lieu of the physical tax invoice for verification by the proper officer.

Extension of time limits for GST compliance to end of May with limited statutory exceptions and procedural carve-outs.
Where any time limit for completion or compliance under the Madhya Pradesh GST Acts falls between 15 April 2021 and 30 May 2021 and remains uncompleted, the time limit is extended to 31 May 2021 for proceedings, orders, notices, filings and returns, subject to exclusions for specified provisions including Chapter IV, certain registration and enforcement sections, specified return provisions, e-way bills and rules thereunder; rule 9 actions in May are extended to 15 June 2021; refund rejection order timelines extended to fifteen days after reply or to 31 May 2021, whichever is later.

Investor Education and Protection Fund rules mandate transfer of shares to a DEMAT account and credit of benefits to the Fund.
The amendments provide that all shares and resultant benefits transferred under section 90(9) shall be credited to a dedicated DEMAT account of the Authority within thirty days and transferred by companies as transmissions; companies must follow specified procedures for demat and physical shares, file Form IEPF-4 within thirty days with Tribunal order and declaration, preserve records for inspection, and remit dividends and proceeds (including from delisting or winding up) to the Fund with details filed in Form IEPF-7.

Tax exemption notification for Competition Commission's specified income permits exemption subject to non commerciality and compliance filing requirements.
The Central Government notifies Competition Commission of India as entitled to exempt specified income comprising Government grants, fees under the Competition Act and interest thereon, subject to conditions: no commercial activity; unchanged activities and income nature across the notified financial years; filing income-tax returns as required by clause (g) of the relevant provision of section 139; and submission of an audit report with a chartered accountant's certificate confirming compliance with these conditions.

Refund claim withdrawal: applicants may withdraw GST refund applications before sanction and have ledger debits restored to original ledger.
Amends Goa GST Rules to: allow time extensions for revocation of cancellation as extended by the Additional Commissioner/Commissioner; revise rule 138E to cover any outward movement of goods; exclude the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two-year limitation where a fresh claim is filed after rectification; permit withdrawal of refund applications before sanction or notice by filing FORM GST RFD-01W and mandate restoration of ledger debits on withdrawal; and replace/formalise FORM GST RFD-07 with separate Part-A (withholding) and Part-B (release) provisions.

Cumulative input tax credit adjustment required in GSTR 3B; May period details may be furnished via IFF within the prescribed window.
Amendment extends a compliance cut off in rule 26, requires cumulative application of the specified condition for April, May and June 2021 with FORM GSTR 3B for June (or quarter) to be furnished with cumulative input tax credit adjustments, and permits furnishing May 2021 details via Invoice Furnishing Facility (IFF) during a prescribed window in June 2021.

FORM GSTR-4 filing deadline for composition taxpayers is extended for the relevant financial year under Gujarat GST compliance requirements.
Gujarat GST compliance for composition taxpayers is extended by substituting the due date for furnishing FORM GSTR-4 for the financial year 2020-21 from 31 May 2021 to 31 July 2021. The extension is made under the special procedure power and takes effect retrospectively from 31 May 2021.

Extension of compliance deadlines for filings falling in mid April to late June, with revised end June and mid July cutoffs.
Amendment under Section 168A substitutes multiple deadline dates in an earlier Gujarat GST notification, moving certain cut offs to the 29th or 30th of June, 2021 and extending one proviso date to the 15th of July, 2021; the notification is deemed effective from the 30th of May, 2021.

E invoice exclusion for government departments and local authorities removes mandatory issuance requirement for those entities under state GST rules.
The notification amends the earlier Gujarat GST notification by inserting the words "a government department, a local authority," after "notifies registered person, other than" in the first paragraph, thereby excluding government departments and local authorities from the e invoice issuance requirement under the State GST rules and declaring the amendment effective from the stated commencement date.

Late fee waiver for GSTR 7 returns: portion above daily and total thresholds waived for TDS deductors.
The Gujarat government notifies a waiver for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for the month of June 2021 onwards: it waives the portion of late fee exceeding a per day threshold of twenty five rupees and provides that the total late fee payable for such delayed returns shall stand waived to the extent it exceeds a total threshold of one thousand rupees.

Late fee waiver for GSTR-4 filers: thresholds apply to reduce late penalties under GST for affected taxpayers.
The notification inserts a proviso waiving the portion of the total late fee payable under section 47 for failure to furnish FORM GSTR-4 by the due date for financial year 2021-22 onwards: the portion exceeding two hundred and fifty rupees where the State tax payable is nil, and the portion exceeding one thousand rupees for other registered persons.

Late fee waiver for delayed FORM GSTR-4 filings: excess late fees above specified de minimis thresholds are waived.
Provides a prospective waiver mechanism for late fee on delayed FORM GSTR-4 filings for financial year 2021-22 onwards by exempting the portion of total late fee that exceeds prescribed de minimis thresholds, with one lower threshold applicable where the State tax payable is nil and a higher threshold applicable to other registered persons, effected by amendment to the existing finance department notification under the State GST framework.

Late fee cap for delayed filing of GSTR-1 limited to specified amounts for different taxpayer classes.
The notification waives the portion of the late fee payable under section 47 for failure to furnish details of outward supplies in FORM GSTR-1 by the due date for tax periods from June 2021 onwards, to the extent such fee exceeds specified fixed amounts. It creates a three-tier classification of registered persons-those with nil outward supplies; those with aggregate turnover up to a lower threshold in the preceding financial year (excluding nil suppliers); and those with aggregate turnover above that lower threshold up to a higher threshold (excluding nil suppliers)-with corresponding prescribed capped amounts set out in the Table.

Waiver of late fees for delayed GSTR-3B filings extends conditional relief and rationalises fee thresholds for registered persons.
The notification provides class-specific waiver and rationalisation of late fees for delayed FORM GSTR-3B filings: conditional retrospective waiver for returns due July 2017-April 2021 if filed within the June-August 2021 window, with a lower waiver threshold where central tax is nil; and fixed nominal waiver amounts for returns from June 2021 onwards for nil-State-tax filers and for taxpayers in specified turnover tiers. The amendment is effective from 1 June 2021 under section 128.

Late fee waiver for delayed GSTR-3B filings provides conditional relief for specified taxpayers and tax periods, subject to thresholds.
Rationalises the waiver of late fee for delayed filing of FORM GSTR-3B by substituting a table of class-based waiver periods effective 20 May 2021, providing a conditional retrospective waiver for July 2017-April 2021 if returns are filed between 1 June and 31 August 2021 (with a lower ceiling where state tax is nil), and prescribing nominal excess-waiver amounts for late filings from June 2021 onwards according to taxpayer class and tax profile.

Reduced interest rates for late GST payments instituted for the specified March-May return periods, with staged lower interest windows.
Amendment to Notification No. 13/2017-State Tax revises the proviso language, changes the "Tax period" heading to "Month/Quarter," and substitutes table entries setting staged interest rates for late GST payments for March-May 2021. The table differentiates taxpayers by aggregate turnover and return-filing category, prescribing initial lower or nil interest periods from the due date followed by higher rates thereafter. The notification takes effect from 18th May, 2021.

Reduced GST interest rates for delayed tax payment apply with staged nil and lower rates for March-May 2021.
Amendment revises GST interest rules to provide time-limited reduced interest rates for delayed tax payment for March-May 2021, substitutes wording in the first proviso to refer to taxpayers "liable to pay tax but fail to do so," changes the Table heading to "Month/Quarter," and prescribes graded interest rates and initial nil-interest grace periods differentiated by aggregate turnover and return category. The notification takes effect from 18 May 2021.

Timing of tax liability: now arises in the tax period in which completion certificate issuance or first occupation falls.
The amendment to Notification No. 06/2019 substitutes wording so that tax liability for a project is now fixed "in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls", and replaces the phrase "in whose case the liability to" with ", who shall". The change is effective from the 2nd day of June, 2021.